NRS Filing Basics (2026)
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
The Nigeria Revenue Service (NRS) is the principal federal tax administration body (successor to FIRS in the reformed structure). Companies and certain taxpayers use NRS systems for corporate income tax, VAT, and other listed federal heads—while states still administer most personal income tax via PAYE and direct assessment.
What to file through NRS
Typical federal filings include CIT, VAT (where applicable), and various returns and schedules as mandated. Exact forms and due dates appear on the official portal.
Account setup and authentication
Register and maintain your taxpayer profile on the official NRS channels. Use only .gov.ng official URLs; beware phishing.
States still matter
Employee PAYE usually goes to state/FCT revenue services. See State & FCT hub alongside NRS for companies.